Court : Supreme Court of India
Decided on : Oct-20-1961
Reported in : AIR1962SC663; [1962]44ITR442(SC); [1962]Supp1SCR143
..... the provisions of sections 22 and 23 have required from the deceased person'. 6. the scheme of the section, which was inserted by the second amendment act of 1933 and modified further by the amendment act of 1939 is as follows : sub-section (1) of s. 24b makes, inter alia the legal representative liable to pay out of the ..... legal representative cannot be treated as such and no penalty can either be imposed upon him or recovered. 4. we are concerned with the definition of 'assessee' before its amendment in 1953. that definition read as follows : 'assessee' means a person by whom income-tax is payable'. 5. the generality of this definition is sufficient to include ..... estate of deceased person to the extent to which the estate is capable of meeting the charge, the tax assessed as payable by such person or any tax which would have been payable by him under the act .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Oct-16-1961
Reported in : AIR1962SC1288; [1962]Supp1SCR405
..... and power in relation to the erstwhile territory of talcher state; and that as soon as that happened, the constitution act of india then in force (government of india act 1935 as amended by the indian independence act) became applicable to the inhabitants of talcher also. that being so, they also became entitled to the benefit of s ..... merged the dominion of india within the meaning of s. 5 of the amended government of india act, 1935. under that section, the dominion of india comprised not only the provinces, called 'governors' provinces', or chief commissioners' provinces, but also 'the indian states acceding to the dominion of india in the manner hereinafter provided' (s ..... . 299(1) of the constitution act of 1935, which reads that 'no person shall be deprived of his property save .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Oct-10-1961
Reported in : AIR1962SC481; [1961(3)FLR473]; (1961)IILLJ632SC; [1962]Supp1SCR36
..... for the sundays from march 3, 1956 on the basis that the guaranteed minimum wage was the daily wage. 23. as has already been mentioned, rule 23 was amended in july 1960, i.e., long after the tribunal gave the award under appeal. we express no opinion as to what the position in law is, after this ..... contravention of rules or orders under section 13. section 22a provides for punishment with fine (which may extend to five hundred rupees) for contravention of any provision of the act or of any rule or order made thereunder if no other penalty is provided for such contravention. the minimum wages rules were made by the central government in exercise ..... is against an award of the central government industrial tribunal at calcutta in a dispute referred to that tribunal by the central government under s. 10 of the industrial disputes act - section 10 between the workmen of the bombay port trust, who are the appellants before us and the trustees of the port of bombay, the respondent in the appeal .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Oct-06-1961
Reported in : AIR1962SC579; (1962)64BOMLR260; [1962]Supp1SCR15
..... it affects the consumption or use of such medicinal and toilet preparations containing alcohol.' the bombay legislature thereafter enacted act 26 of 1952 which by s. 7 added s. 24a, which as subsequently amended reads as follows :- 'nothing in this chapter shall be deemed to apply to - (1) any toilet preparation ..... any other intoxicating substance which the state government may, by notification in the official gazette, declare to be liquor for the purpose of the bombay prohibition act. section 2(22) defines 'intoxicant' as meaning any liquor, intoxicating drug, opium or any other substance, which the state government may, by notification ..... delirious fever and cholera, did not contain genuine mrugmadasav but contained intoxicating liquor, import, transportation and possession whereof without a permit or licence under the bombay prohibition act were prohibited. h. p. parikh, assistant chemist, drugs & excise laboratory, baroda, stated that on analysis, the samples were found to contain 75.55 .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-29-1961
Reported in : AIR1966SC1939; (1962)64BOMLR256; [1962]3SCR928
..... the section originally stood the words 'but subject to any contract to the contrary' were not there. when the amending act of 1959 introduced these words the amendment further provided that these words shall be deemed always to have been there. even after the amendment, it remains unlawful, where there is no contract to the contrary, for any tenant of premises to sublet the ..... could not have intended land which is let for the construction of buildings for residence to be within the phrase 'premises let for residence'. section 15 of the act after its amendment by bombay act 49 of 1959 reads thus :- 'notwithstanding anything contained in any law, but subject to any contract to the contrary, it shall not be lawful, after coming into operation .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-29-1961
Reported in : AIR1962SC386; [1962]3SCR936
..... any further licences would be superfluous. ' in the result the petitioner was refused licence for the year 1961. thereafter, the petitioner under orders obtained from this court amended his petition and now seeks to challenge the order of april 11, 1961. the respondents to this petition are the state of assam and some of its officers ..... writ petition no. 303 of 1960). thereafter, certain proceedings took place in this court to which we have earlier referred in the first paragraph of this judgment. the amended writ petition as it now stands is directed against the order of the licensing authority dated april 11, 1961, by which it rejected the application of the petitioner ..... out of which the petition has arisen. the petitioner states that he is an indian citizen carrying on a business dealing in rice and paddy in the district of kamrup in the state of assam. in 1955 was enacted the essential commodities act, 1955 (act 10 of 1955). in exercise of the powers conferred by section 3 of the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-25-1961
Reported in : AIR1962SC316; 1983LC2198D(SC); [1961]3SCR786
..... in section 6a of the general clauses act enacted to define the effect of repeals effected by repealing and amending acts which runs in these terms : '6a. where any central act or regulation made after the commencement of this act repeals any enactment by which the text of any central act or regulation was amended by the express omission, insertion or substitution ..... the lack of rational connection may be considered from two points of view. first mr. palkivala does not impugn the constitutional validity of section 106 of the indian evidence act or the legislative application of the principle underlying it to any concrete case. it need hardly be pointed out that in every case without exception, the ..... and on payment of the fee, if any, prescribed bring or send into india any gold or silver or any currency notes or bank notes or coin whether indian or foreign. explanation. - the bringing or sending into any port or place in india of any such article as aforesaid intended to be taken out of .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-25-1961
Reported in : AIR1962SC378; 1962(0)BLJR426; [1962]3SCR769
..... the existence, effect or validity of an arbitration agreement or award, nor shall any arbitration agreement or award be set aside, amended, modified or in any way affected otherwise than as provided in this act. 33. any party to an arbitration agreement or any person claiming under him desiring to challenge the existence or validity of an ..... to whether there was a concluded contract between the parties or not. we have already noticed that in response to the advertisement published by the respondent in the indian trade journal the appellant submitted its tender. it is common-ground that the tender thus submitted was subject to the conditions of contract governing the department of ..... parties on august 31, 1949 for supply of 170-1/2 cwt. of cocoanut oil by the appellant to the respondent. the respondent had advertised in the indian trade journal for he said supply and the appellant had submitted its tender no. sm-i/104524. this tender was accepted by the respondent which concluded a contract .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-22-1961
Reported in : AIR1966SC1847; 1962(0)BLJR333; [1962]3SCR727
..... cultivation, land in this forest under rule 8 of the rules made by the government of bihar in exercise of the power conferred by section 32 of the indian forest act, 1927 and that neither the forest officer nor the government of bihar itself could in law interfere with what he was doing on the strength of that permission. ..... on the 30th december, 1952, there was a notification on january 22, 1953, which both parties agree, was in substance under the proviso to section 29 of the indian forest act, 1927. it is the common case of both the parties that in consequence of this notification the forests in singpur village became a protected forest. on may 29, ..... continued to remain in possession after the zemindari interest of the proprietor became vested in the state of bihar in consequence of a notification under the bihar land reforms act (bihar act xxx of 1952) on the 30th december, 1952. in 1945 this area was forest land. on september 15, 1946, a notification was published under section 14 of .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-22-1961
Reported in : AIR1962SC370; [1962]3SCR739
..... and the appellants filed cross-objections. this appeal came on for hearing before mr. justice raghava rao and it was urged before him that since the provincial insolveney (amendment) act no. 25 of 1948 which introduced section 28a had come into operation in the meanwhile retrospectively the decision of the courts below that the official receiver could not in law ..... against the finding submitted by the trial court on the issue remanded to it and accepted that finding; but in view of the fact that the vires of the amending act was challenged he though it expedient that the second appeal should be heard by a bench of two judges. that is how the second appeal came before a ..... . 24. it is then contended that in deciding the point raised by the appellants we must look to the provisions of section 84 of the indian trusts act and nothing else. the indian trusts act is a comprehensive code and it is only in case falling under section 84 that it would be permissible to the court to apply the equitable .....
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